A permissive supplier is an out-of-state supplier who elects to collect Indiana special fuel tax on fuel destined for the state — and the Department of Revenue can require a bond under IC 6-6-2.5-44. The commissioner sets the amount; we issue it at a flat 3% with no credit check.
















No underwriting queue for the standard special fuel bond — enter your amount, pay, and file with the Department of Revenue. Here is the whole thing:
Your business details, the bond amount the DOR set, and the effective date — that is the entire application.
No credit check and no waiting — the executed bond is generated as soon as you pay. Larger amounts may get a quick review.
Submit the executed bond with your permissive supplier license application. Wet-ink originals mailed whenever the state insists.
Bond amount × 3% = your premium, one-time, $275 minimum. Enter the figure on your DOR notice and the premium updates.
Indiana taxes diesel and other special fuels under IC 6-6-2.5. A permissive supplier is an out-of-state position holder or supplier who is not required to register but elects to collect Indiana special fuel tax on fuel removed from a terminal destined for Indiana — a voluntary role that simplifies the tax chain for everyone downstream.
Even a voluntary collector handles state tax money, so under IC 6-6-2.5-44 the commissioner can require a bond no less than $2,000 and no more than the estimated two-month tax liability, conditioned on accurate records, reports, and payments.
The bond stands behind the special fuel tax you collect and owe: if you fail to remit, the state can recover against it, and if the surety pays, you repay the surety. We issue the amount the DOR set, at a flat 3% with no credit check.
Submit the application with the bond amount the Department of Revenue set — the executed bond is generated instantly, ready to file.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, flat 3%, $275 minimum. Enter the amount the DOR set and file the same day.